Jay Smith & Associates: Faroe: Revenue Stamps: Import Tax Stamps

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Faroe: Revenue Stamps: Import Tax Stamps

The only recorded Faroe revenue stamps are for payment of an Import Tax. While not "rare", these stamps are seldom seen. (Other items sometimes included as revenues are Vacation Savings Stamps, but those are not formally revenue / tax stamps.) A 16 March 1950 Faroe law implemented a 1% tax on imported goods. The tax was paid by affixing revenue stamps to the import permit form used for each shipment; the stamps were usually applied in designated area / strip at the bottom of the form. Stamps on pieces of that form are not unusual, however stamps on whole forms are very scarce. The stamps were printed in Denmark; though the design is Faroese, the printing, paper, etc., is very similar to many Danish revenue stamps of that era. The use of stamps was discontinued 1 January 1973.

There are three issues of the stamps, plus three overprinted denominations. The first two issues (#1-8 and 9-16) have the same dark purple color with sharp impression of the frame design -- otherwise their differences are in the color and spelling of the denomination text. The third issue (#18-24) is likely from the same frame printing plate, but was printed in a slightly lighter purple color, with smoother, softer ink surface appearance. Most of the denominations of the third issue have been recorded with two types of the denomination: the period of "kr." is square vs round. Multiples containing both types are known (but scarce), thus the types appear to be related to plate positions (rather than different printings), in at least some printings of the third issue. Of the three issues, some Mint examples have been found, but they are extremely scarce. Of the three overprinted stamps "at least one" Used example has been found, but Used are "rare" and Mint examples are extremely scarce. [Information is from DAKA GF10 2017 and/or provided by Jay Smith to DAKA and/or is directly from Jay Smith.]

I usually have more examples of Faroe revenue stamps in stock (but not on the website due to lack of time). I also usually have a wide range of all Scandinavian revenue stamps available. Because they are usually only one of a kind (and also often inexpensive), these are usually only available via approvals. Please let me know of your interests.

Import Tax Stamps

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Item #

Quality & Description

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Postally
Used

US$

247469

Daka #R7 [1950-1959 100 kr red, dark purple frame] Used with VF centering, but short perforations (fairly typical) at top. The red denominations are generally harder to find than the black.

Reference
For reference only. NOT for sale.
This has sold, but other items may be available, though not on the website. Please let me know of your interests.

247468

Daka #R13 [1950-1959 10 kr black, dark purple frame] Used with VF centering and "face free" cancellation. Blue pen line (often present) and slightly blunted perfs (often present) at the top. A slightly scarcer denomination usually used as a make-up value along with higher denominations.

Reference
For reference only. NOT for sale.
This has sold, but other items may be available, though not on the website. Please let me know of your interests.

247471

Daka #R16 [1950-1959 500 kr black, dark purple frame] Used with VF centering and light cancellation. Excellent perforations (very unusual) and very attractive.

25.00

247472

Daka #R16 [1950-1959 500 kr black, dark purple frame] Used with VF centering and light cancellation. Excellent perforations (very unusual) and very attractive.

25.00

247477

Daka #R16 [1950-1959 500 kr black, dark purple frame] Used HORIZONTAL PAIR with F-VF centering and very light cancellations. The right stamp has some blunted perforations (typical) on the right side, but otherwise sound. Unusual and attractive.

39.00

247474

Daka #R16 [1950-1959 500 kr black, dark purple frame] Used with VF centering, but some short perforations (typical). Looks nice.

10.00

247475

Daka #R16 [1950-1959 500 kr black, dark purple frame] Used with VF centering, but some short perforations (typical). Looks nice.

10.00

247478

Daka #R24b [1963-1966 500 kr black ROUND PERIOD, LIGHT PURPLE frame] Used with VF centering, but a couple short perforations (typical) at top. Light cancellation; looks nice.

19.00

247480

Daka #R24b [1963-1966 500 kr black ROUND PERIOD, LIGHT PURPLE frame] Used with F-VF centering and light cancellation, but with short perforations and a small thin spot. Still attractive.

5.00

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